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Two Midpeninsula residents are facing off for an elected position on California’s tax commission and they’re on opposite sides of a debate about whether the little-known Board of Equalization should exist at all.
Mountain View resident Sally Lieber currently holds the District 2 seat on the Board of Equalization, representing about 10.5 million Californians across 19 counties. Challenger John Pimentel of Menlo Park believes that the Board of Equalization could be reformed or even abolished altogether. They and four other candidates are running in the June 2 primary, with the top two candidates advancing to the general election in November.
The Board of Equalization, known as the BOE for short, is the nation’s only tax commission. Established in 1879 by a state constitutional amendment, it consists of a four-member elected board and the State Controller who are responsible for keeping county property tax assessment practices uniform throughout California. Property tax assessments comprise a key source of funding for local governments, counties and schools.
The board oversees property taxes and the assessment practices of the state’s 58 county assessors, who determine the fair market value of real estate and other taxable property. It also assesses multi-county entities such as railroads and utilities, and oversees some other taxes, including those on alcoholic beverages and insurers.
Both Leiber and Pimentel are running as Democrats. The other candidates, all Republicans, are J. Brett Marymee, Mark McComas, Bill Shireman and John Zaruka.
A self-described tax-nerd, Lieber was elected to the board in 2022. She said the BOE helps citizens navigate a byzantine tax system that includes multiple agencies in California. This includes the BOE for property taxes, the Franchise Tax Board for income taxes and the California Department of Tax and Fee Administration for sales and special taxes. Lieber says she answers constituents’ tax-related questions, connects people with technical assistance and works with lawmakers to originate tax legislation. She said that the board provides oversight of 58 county assessor offices across the state.
“We can really expedite our constituents’ concerns and raise issues where change is really badly needed,” Lieber said. “I feel really passionate about everybody getting the tax help that they need. Not just wealthy individuals or wealthy corporations, but people who really need the help.”
Lieber added that she frequently works with nonprofits, including affordable housing providers, which are sometimes unaware they may qualify for a property tax exemption. She said she also educates constituents on Proposition 19, a state constitutional amendment passed in 2020 which restricts inherited property tax breaks but has tax base transfers for seniors, disabled people and disaster victims.
For Pimentel, the complex nature of the tax system is why it could be simplified. Pimentel said that he is open to eliminating the BOE and handing off its responsibilities to other organizations. The San Francisco Chronicle editorial board recently published an opinion in support of abolishing the BOE and, while it didn’t make an endorsement, wrote that Pimentel is the best candidate for the role. Pimentel said he wants to ensure that the state government operates as effectively as possible.
“We have multiple bureaucracies collecting taxes, and it’s confusing and stove-piped,” said Pimentel. “At the root of it is an ignorance or an inability to really understand how these taxes are affecting average working families.”
Larry Stone, who retired last year after 30 years as Santa Clara County’s assessor, supports the existence of the BOE. He said the board audits each assessor’s office every five years to make sure it’s in compliance with the revenue and taxation code.
“My belief is they’re absolutely essential for good management and good oversight of the property tax system,” Stone said.
Kristen DePaul, the assessor of Modoc County who serves as the president of the California Assessors’ Association, shares his opinion.
“We would be opposed to abolishing the Board of Equalization,” DePaul said. “We actually all appreciate the oversight of the Board of Equalization and their role in standardizing county practices and bringing uniformity among the counties.”
The BOE was the subject of extensive restructuring in 2017 following allegations of corruption and mismanagement. The reforms transferred many of the board’s responsibilities to the newly-created California Department of Tax and Fee Administration.
Lieber said there was almost a total breakdown in governance on the BOE in 2017, but the board has since changed its governance policies. She added that the organization is “lean and effective,” and staff understands constituents’ needs and wants to help them. Pimentel said that the BOE, where board members make $184,000 annually, had a reputation of being a “sinecure for retired legislators.”
Stone affirmed the characterization of the BOE as a retirement home for legislators and added that some people elected to the BOE have little experience with property taxes.
‘It’s the staff that really drives it, and they’re very professional,” Stone said. “They’re very good at what they do.”
More information for each candidate running for the District 2 seat on the BOE can be found on CalMatter’s voting guide and on candidates’ campaign websites:
Sally Lieber, sallylieber.org; J Brett Marymee, jbrettmarymee.com; Mark McComas, markmccomas.com; John Pimentel, johnpimentel.com; Bill Shireman, billshiremanforcalifornia.com; and John Zaruka, votejohnzaruka.com.
